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Default Excel NETWORKDAYS - incorrect results

Why does NETWORKDAYS add 1 to positive results and subtracts 1 from negative
results? Please see example below:

Agreed Date Actual Date Variance Calculated Should be
(Bus
Days)

31/08/2004 13/08/2004 13 12
31/08/2004 28/09/2004 -21 -20

Does anyone know how to get around this? I have tried the IF function, to no
avail.
 
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